Advanced Accounting – I
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9789391391959
Rs.265.00
- DESCRIPTION
- INDEX
- Accounting Standards and Financial Reporting : 1.1 Introduction, 1.2 Brief Review of Indian Accounting Standards, 1.3 AS-3 : Cash Flow Statements – Theory and practical examples, 1.4 AS-12 : Accounting for Government Grants – Theory and practical examples, 1.5 AS-19 : Lease Accounting – Theory and practical examples, 1.6 Introduction to IFRS – Fair Value Accounting. ● Exercises
- Accounting for Capital Restructuring (Internal Reconstruction) : 2.1 Introduction & Background, 2.2 Meaning & Concepts of Capital Restructuring or Internal Reconstruction, 2.3 Need/Requisite of Internal Reconstruction, 2.4 Types or Scheme of Capital Restructuring or Internal Reconstruction – Capital reduction, alteration of share capital, surrendered of share capital, variation of Shareholders Rights, Arrangement or Compromise, 2.5 Conditions/Provisions regarding Internal Reconstruction, 2.6 Factors considering at time of internal construction or capital restructuring, 2.7 Steps for Reconstruction, 2.8 Difference between Internal Reconstruction and External Reconstruction, 2.9 Accounting Treatment for Internal Reconstruction, 2.10 Solved problems. ● Exercises.
- Final Account of Banking Companies : 3.1 Introduction, 3.2 Scope of Banking Business, 3.3 Important Provisions, 3.4 Final Account of Bank – Balance Sheet, – Profit and Loss Account, – Schedule, 3.5 Important Treatment, 3.6 Illustrations. ● Exercises
- Investment Accounting : 4.1 Introduction, 4.2 Current Investment/Short term Investment, 4.3 Long Term Investment, 4.4 Accounting Treatment, 4.5 Treatment of Interest. ● Exercises
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